In the P&L post I published recently, I made a point about labour costs that I want to come back to. I said that every owner-operator should include their own salary in the labour line of the P&L. I also said that many don't pay themselves a proper salary at all, and that I think that's a mistake. This is the longer version of why. The pattern I keep seeing Most owner-operators I've worked with, particularly those running smaller independent cafés, pubs and restaurants, don't
